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2011 (3) TMI 732 - KARNATAKA HIGH COURTCenvat Credit on capital goods - Rule 6(4) of the Cenvat Credit Rules, 2004 -The new capital goods in respect of which Cenvat Credit is claimed from the facts of the case it is clear is not exclusively used in the manufacture of exempted goods - The said machinery is used in the manufacture of exempted goods and only when several stages of the process of manufacture are undertaken in the old machinery and thereafter this new machinery plays its role and in the end, in the integrated manufacturing process the exempted goods i.e. vanaspati emerges as a product - The Appellate Authority as well as the Tribunal were justified in coming to the conclusion to which they have come, it is based on legal evidence and does not suffer from any legal infirmity - Decided in favour of assessee.
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